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Corrective Action Plans

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Finding 555607 (2024-001)
Significant Deficiency 2024
Lime House Senior Housing, Inc.
CA
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Name of auditee: Lime House Senior Housing, Inc. HUD auditee identification number: 122-EE136-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current ...
Name of auditee: Lime House Senior Housing, Inc. HUD auditee identification number: 122-EE136-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-001: The Corporation's required deposit of $30,965 to the residual receipts account per the December 31, 2023 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Comments on the Finding and Each Recommendation: Management should make all required residual receipt deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after fiscal year end. Action(s) taken or planned on the finding: Management deposited $30,965 into the residual receipts fund on December 20, 2024. No further action is required.
View Audit 354160 Questioned Costs: $1
Finding 555574 (2024-011)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Reporting Special Tests & Provisions
Finding 2024-11 HCEB will engage ACE Housing Group to review HCEB's controls over compliance in accordance with the Project's Housing for Persons with Disabilities Section 811 of the Housing Act of 1959 Regulatory Agreement. Internal controls will be documented and monitored by the HCEB Asset Manage...
Finding 2024-11 HCEB will engage ACE Housing Group to review HCEB's controls over compliance in accordance with the Project's Housing for Persons with Disabilities Section 811 of the Housing Act of 1959 Regulatory Agreement. Internal controls will be documented and monitored by the HCEB Asset Manager by May 31, 2025.
View Audit 354066
Finding 555573 (2024-010)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Eligibility Reporting
Finding 2024-10 EIV reports for LSH were inconsistently run in FY 2024. Moving forward, EIV reports will be run monthly and during annual and interim recertifications. The Portfolio Assistant will complete Rules of Behavior for Use of EIV certification and will be responsible for completing this tas...
Finding 2024-10 EIV reports for LSH were inconsistently run in FY 2024. Moving forward, EIV reports will be run monthly and during annual and interim recertifications. The Portfolio Assistant will complete Rules of Behavior for Use of EIV certification and will be responsible for completing this task, effective March 1, 2025.
View Audit 354066
Finding 555572 (2024-009)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Eligibility Reporting
Finding 2024-00G Annual inspections for FY2024 were not completed. FY2025 inspections were completed in August 2024, and annual inspections were completed annually prior to FY 2024. Inspections will continue to be completed annually going forward.
Finding 2024-00G Annual inspections for FY2024 were not completed. FY2025 inspections were completed in August 2024, and annual inspections were completed annually prior to FY 2024. Inspections will continue to be completed annually going forward.
View Audit 354066
Finding 555571 (2024-008)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Eligibility Reporting
Finding 2024-008 The file in question contained completed recertification forms that were missing tenant signatures. HCEB will obtain signatures and place the recertification forms into the tenant file. All future completed recertifications will include tenant signatures.
Finding 2024-008 The file in question contained completed recertification forms that were missing tenant signatures. HCEB will obtain signatures and place the recertification forms into the tenant file. All future completed recertifications will include tenant signatures.
View Audit 354066
Finding 555570 (2024-007)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Eligibility Material Weakness
Finding 2024-007 The June 2023 voucher was not correct when initially submitted. HCEB has attempted over the past 18 months to correct the June 2023 voucher, working closely with our Yardi support and HUD-SF team. Once the June 2023 voucher is paid, July 2023 and subsequent vouchers will be matched ...
Finding 2024-007 The June 2023 voucher was not correct when initially submitted. HCEB has attempted over the past 18 months to correct the June 2023 voucher, working closely with our Yardi support and HUD-SF team. Once the June 2023 voucher is paid, July 2023 and subsequent vouchers will be matched to Yardi records and submitted to TRACS processing.
View Audit 354066
Finding 555569 (2024-006)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Eligibility Reporting
Finding 2024-006 By April 30, 2025, HCEB will engage ACE Housing Group to complete a file audit for the 10 units of supportive housing for persons with disabilities in Fremont in accordance with HUD Handbook 4350.3, Chapter 6, Section 1 6-5B. All tenants will be listed on the leases and required HUD...
Finding 2024-006 By April 30, 2025, HCEB will engage ACE Housing Group to complete a file audit for the 10 units of supportive housing for persons with disabilities in Fremont in accordance with HUD Handbook 4350.3, Chapter 6, Section 1 6-5B. All tenants will be listed on the leases and required HUD addendums.
View Audit 354066
Finding 555568 (2024-005)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Eligibility Reporting
Finding 2024-005 By April 30, 2025, HCEB will engage ACE Housing Group to complete a file audit for the 10 units of supportive housing for persons with disabilities in Fremont in accordance with HUD Handbook 4350.3, Chapter 7, Section 1, 7-4A. All missing documents will be completed, reviewed, and s...
Finding 2024-005 By April 30, 2025, HCEB will engage ACE Housing Group to complete a file audit for the 10 units of supportive housing for persons with disabilities in Fremont in accordance with HUD Handbook 4350.3, Chapter 7, Section 1, 7-4A. All missing documents will be completed, reviewed, and signed by the households.
View Audit 354066
Finding 555567 (2024-004)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
Questioned Costs HUD Housing Programs Reporting
Finding 2024-004 HCEB will submit annual Management Agent Certifications reflecting the approved Property Management Fee annually once the PRAC budget is approved by HUD. For the current fiscal year, HCEB will submit the Managment Agent Certification to HUD for approval by March 7, 2025.
Finding 2024-004 HCEB will submit annual Management Agent Certifications reflecting the approved Property Management Fee annually once the PRAC budget is approved by HUD. For the current fiscal year, HCEB will submit the Managment Agent Certification to HUD for approval by March 7, 2025.
View Audit 354066 Questioned Costs: $1
Finding 555566 (2024-003)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment
Finding 2024-003 Going forward, the LSH audit engagement letter will not include other entities.
Finding 2024-003 Going forward, the LSH audit engagement letter will not include other entities.
View Audit 354066 Questioned Costs: $1
Finding 555565 (2024-002)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
Questioned Costs Special Tests & Provisions HUD Housing Programs
Finding 2024-002 By March 7, 2025, HCEB will request HCD approval to refund the project operating account from the project debt service reserve account. Once HCD approval is received, the transfer will occur. Going forward, approval requests, payments, and transfers from the debt service reserve acc...
Finding 2024-002 By March 7, 2025, HCEB will request HCD approval to refund the project operating account from the project debt service reserve account. Once HCD approval is received, the transfer will occur. Going forward, approval requests, payments, and transfers from the debt service reserve account will occur in Q4 of each fiscal year.
View Audit 354066 Questioned Costs: $1
Finding 555564 (2024-001)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
Matching / Level of Effort / Earmarking HUD Housing Programs Reporting
Finding 2024-001 By April 1, 2025, HCEB will implement a process whereby monthly gross rent potential is calculated monthly based on contract rents, including manager rent free unit and vacancies, if any. This calculation will be automated and subject to system checks in HCEB’s Yardi Breeze software...
Finding 2024-001 By April 1, 2025, HCEB will implement a process whereby monthly gross rent potential is calculated monthly based on contract rents, including manager rent free unit and vacancies, if any. This calculation will be automated and subject to system checks in HCEB’s Yardi Breeze software, utilizing the following workflow: • Portfolio Assistant calculates the monthly gross rent potential within Yardi Breeze based on contract rents. • Portfolio Assistant will alert the General Ledger A/R accountant when the task is completed, and the General Ledger A/R accountant will download the information and will record in the general ledger. • Once the monthly gross rent potential general ledger entry is complete, it will be reviewed by the Controller or their designee.
View Audit 354066
Finding 555533 (2024-002)
Significant Deficiency 2024
Ffah Citrus Grove, LLC
CA
HUD Housing Programs
Statement of condition #2024-002: During the period January 1, 2024 through December 12, 2024 (before sale), 4 of the 8 resident files selected for testing under the HUD Consolidated Audit Guide could not be obtained. Comments on the Finding and Each Recommendation: The Agent should request the mi...
Statement of condition #2024-002: During the period January 1, 2024 through December 12, 2024 (before sale), 4 of the 8 resident files selected for testing under the HUD Consolidated Audit Guide could not be obtained. Comments on the Finding and Each Recommendation: The Agent should request the missing resident files from the new owners. Action(s) taken or planned on the finding: The Agent concurs with the recommendation. The Agent had made multiple attempts to obtain the resident files from the new owners, but the Agent has been unable to obtain the resident files. No further action is required due to the sale of the Property.
View Audit 354063
Finding 555532 (2024-001)
Significant Deficiency 2024
Ffah Citrus Grove, LLC
CA
HUD Housing Programs Subrecipient Monitoring
Statement of condition #2024-001: The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2023 was not submitted to the federal audit clearinghouse in the required timeframe. Comments on the Finding and Each Recommendation: The Company should submit the Form SF-SAC Single...
Statement of condition #2024-001: The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2023 was not submitted to the federal audit clearinghouse in the required timeframe. Comments on the Finding and Each Recommendation: The Company should submit the Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2023 as soon as practical. Action(s) taken or planned on the finding: Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2023 was submitted to the federal audit clearinghouse on May 13, 2024.
View Audit 354063
Finding 555531 (2024-001)
Significant Deficiency 2024
Ffah Carver Gardens, LLC
CA
HUD Housing Programs Subrecipient Monitoring
Statement of condition #2024-001: The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2023 was not submitted to the federal audit clearinghouse in the required timeframe. Comments on the Finding and Each Recommendation: The Company should submit the Form SF-SAC Single...
Statement of condition #2024-001: The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2023 was not submitted to the federal audit clearinghouse in the required timeframe. Comments on the Finding and Each Recommendation: The Company should submit the Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2023 as soon as practical. Action(s) taken or planned on the finding: Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2023 was submitted to the federal audit clearinghouse on May 28, 2024.
View Audit 354062
Schoolhouse Apartments, Inc.
CT
HUD Housing Programs
Finding No. 2024-002 - Timely Response to MOR Findings Planned Corrective Action - We have submitted our responses to the findings identified in the 2023 MOR report on March 6, 2025. We will put procedures in place to respond to MOR reports within the 30-day deadline. Anticipated Completion Date - M...
Finding No. 2024-002 - Timely Response to MOR Findings Planned Corrective Action - We have submitted our responses to the findings identified in the 2023 MOR report on March 6, 2025. We will put procedures in place to respond to MOR reports within the 30-day deadline. Anticipated Completion Date - March 2025 Responsible Contact Person - Brian Hollstein, President, Board of Directors, E-mail: bchollstein@optonline.net
View Audit 353899
Schoolhouse Apartments, Inc.
CT
HUD Housing Programs
Finding No. 2024-001 - Request for Rent Increases Planned Corrective Action - Management has since revised the Budget Process, to include improved tracking and regular monthly update meetings with all relevant departments to ensure timely submissions for rental increases and affiliated paperwork, ef...
Finding No. 2024-001 - Request for Rent Increases Planned Corrective Action - Management has since revised the Budget Process, to include improved tracking and regular monthly update meetings with all relevant departments to ensure timely submissions for rental increases and affiliated paperwork, effective immediately. Anticipated Completion Date - March 2025 Responsible Contact Person - Brian Hollstein, President, Board of Directors, E-mail: bchollstein@optonline.net Finding No. 2024-001 - Replacement Reserve Deposits Planned Corrective Action - Management will ensure that required monthly deposits are brought current and kept current in the future. Anticipated Completion Date - June 30, 2025. As of January 2025, Sharon Ridge Expansion Corporation has made payments for deposits through August 2024. Responsible Contact Person - Donn Castonguay, Treasurer
View Audit 353899
Finding 555210 (2024-002)
Significant Deficiency 2024
Housing Authority of the Township of Neptune
NJ
Allowable Costs / Cost Principles HUD Housing Programs § 200.438
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Public and Indian Housing and Section 8 Vouchers Programs to ensure that established internal control policies are being followed on a t...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Public and Indian Housing and Section 8 Vouchers Programs to ensure that established internal control policies are being followed on a timely basis. Bart Cook, Executive Director, is responsible for implementing this corrective action by September 30, 2025.
View Audit 353830
Beloit Assisted Living, Inc. Hud #075-Ee099-Wah
WI
HUD Housing Programs
Beloit Assisted Living, Inc. submits the following corrective action plans for the identified finding for the audit period January 1, 2024, through December 31, 2024. Finding 2024-001: Reserve for Replacement Required Deposits Corrective Action Plan: 1. Community Action Inc, of Rock and Walworth Cou...
Beloit Assisted Living, Inc. submits the following corrective action plans for the identified finding for the audit period January 1, 2024, through December 31, 2024. Finding 2024-001: Reserve for Replacement Required Deposits Corrective Action Plan: 1. Community Action Inc, of Rock and Walworth Counties (CAI), contracts with Wisconsin Management Company Inc. (WiMCI) to provide property management services to CAI for Beloit Assisted Living Inc. 2. CAI conducts monthly meetings with WiMCI to review tenancy, financial performance and facility management. To address the Finding identified by WIPFLI, CAI will receive a monthly written confirmation from WMCI that the monthly Reserve for Replacement Deposits required by the U. S. Department of Housing and Urban Development (HUD) are made as required. 3. If WMCI anticipates that they are not able to make the deposit, CAI will be notified a minimum of 15 days prior to work with WIMCI to identify other payment options. Person(s) Responsible: Russ Enders, CEO, Wisconsin Management Company Inc. Marc Perry, Executive Director, Community Action Inc. of Rock and Walworth Counties. Timing for Implementation: Monthly meetings are currently scheduled for the 4th Monday of each month at 9:00 AM. The meeting schedule will remain with the addition of the monthly update regarding the deposit to the reserve.
View Audit 353826
Finding 555178 (2024-002)
Significant Deficiency 2024
Housing Authority of Somerset County
PA
Subrecipient Monitoring HUD Housing Programs Internal Control / Segregation of Duties
The Housing Authority of Somerset County disagrees with the second finding as per 2 CFR 200.511 part (c) as for the rent amount on the 50058 not matching the monthly rent amount. The reason that the Housing Authority disagrees and didn't put an action plan in place for this finding is because each f...
The Housing Authority of Somerset County disagrees with the second finding as per 2 CFR 200.511 part (c) as for the rent amount on the 50058 not matching the monthly rent amount. The reason that the Housing Authority disagrees and didn't put an action plan in place for this finding is because each file with the discrepancy had a more recent 50058 in the file which reflected the correct monthly rent amount.
View Audit 353786
Finding 555118 (2024-001)
Material Weakness 2024
National Association of Councils on Developmental Disabilities
DC
Subrecipient Monitoring Internal Control / Segregation of Duties HUD Housing Programs
Recommendation: The Association should design and implement procedures to track and verify employees’ time worked on Federal grant programs along with documented reviews and approvals. Views of Responsible Officials and Planned Corrective Actions: NACDD has created an FTE allocation chart for alloc...
Recommendation: The Association should design and implement procedures to track and verify employees’ time worked on Federal grant programs along with documented reviews and approvals. Views of Responsible Officials and Planned Corrective Actions: NACDD has created an FTE allocation chart for allocating set payroll costs for each time period based on estimated time and effort functions of the employee for each grant and for our unrestricted core funding. NACDD also currently uses an online timecard system, Prime Pay Swipe clock for time keeping and payroll functions. We have already added project labels for all grants and sub-awardee grants in the system’s time keeping section and have trained staff on how to properly record their time for each grant they are working on daily. At the end of each semi-monthly pay period, staff must approve their timecards, and then the Operations Director reviews each of them and signs off on staff timecards (with the Executive Director signing off on the Operations Director’s.) The Operations Director has access to staff calendars, including scheduled meetings and other requirements for each grant. Twice a fiscal year, leadership will review grant hours actually logged with employees and decide if the current estimates of time and effort are accurate or need adjusting. If adjustments are needed, set payroll costs based on FTE allocation will be updated with our accountants.
View Audit 353714
Finding 555099 (2024-004)
Material Weakness 2024
Goldenrod Regional Housing Agency
NE
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Finding 2024-004 Allowable Activities - AGREED The HA no longer Manages the USDA properties, it will not be accessing the funds in the Voucher bank account to pay for expenses. We do have 3 different accounts for Voucher, FSS Escrow and FSS Forfeitures appropriate to follow all regulations
Finding 2024-004 Allowable Activities - AGREED The HA no longer Manages the USDA properties, it will not be accessing the funds in the Voucher bank account to pay for expenses. We do have 3 different accounts for Voucher, FSS Escrow and FSS Forfeitures appropriate to follow all regulations
View Audit 353682 Questioned Costs: $1
Finding 555084 (2024-001)
Significant Deficiency 2024
Old Middleton Road Apartments, Inc. 075-Hd082-Cmi
WI
Special Tests & Provisions HUD Housing Programs Internal Control / Segregation of Duties
Corrective Action Plan 1. Identify the Root Cause • Monthly Deposits: Continue to investigate why the monthly deposits were less than the required amount. This involves reviewing financial records, deposit schedules, and communication with the finance team and the team from CLA. • Replacement Reser...
Corrective Action Plan 1. Identify the Root Cause • Monthly Deposits: Continue to investigate why the monthly deposits were less than the required amount. This involves reviewing financial records, deposit schedules, and communication with the finance team and the team from CLA. • Replacement Reserve Withdrawal: Determine why and how the withdrawal was made without HUD approval. Review the documentation and approval process to identify any gaps or misunderstandings. 2. Immediate Actions • Reconcile Deposits: Calculate the total shortfall in monthly deposits for 2024 and make the necessary deposits to meet HUD requirements. • Replacement Reserve Documentation: Gather all relevant documentation for the withdrawal and submit it to HUD for retroactive approval, if possible. 3. Strengthen Internal Controls • Deposit Procedures: Implement a more robust tracking system to ensure monthly deposits meet HUD requirements. This will include automated Outlook reminders and quarterly reviews led by the Controller. The first quarterly review for the 3 months ending 3/31/2025 will occur in April of 2025. • Approval Process: Enhance the approval process for withdrawals from the replacement reserve. Ensure all withdrawals are documented and approved by HUD before funds are accessed. The Controller will verify and document HUD approval. 4. Training and Communication • Staff Training: Conduct training sessions for staff involved in financial management to ensure they understand HUD requirements and the importance of compliance. First training will be in April 2025. • Regular Updates: Utilize weekly one on one meetings to review compliance with HUD requirements and address any issues promptly. 5. Monitoring and Reporting • Monthly Reviews: Embed steps in our monthly review process to monitor deposits and withdrawals, ensuring they comply with HUD requirements. • Reports: Prepare detailed reports on compliance status and corrective actions taken and share these with relevant stakeholders. 6. Follow-Up • HUD Communication: Maintain open communication with HUD to ensure all corrective actions are satisfactory and to address any further concerns. • Continuous Improvement: Regularly review and update procedures to prevent recurrence of similar issues. Person(s) Responsible: Kelly Johnson, Siphi Nkosi, LuAnn Meinholz Timing for Implementation: April 1, 2025 through June 30, 2025.
View Audit 353626
Finding 555083 (2024-001)
Significant Deficiency 2024
Jacobs Place Apartments Dba Jacobs Place 074-11032
IA
Subrecipient Monitoring HUD Housing Programs Reporting § 200.512
Finding 2024-001: Statement of condition # 2024-001: For the year ended December 31, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 days after receipt of the auditor's report. The audited financial statements were submitted to the Fede...
Finding 2024-001: Statement of condition # 2024-001: For the year ended December 31, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 days after receipt of the auditor's report. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Action(s) taken or planned on the finding: The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024. No further action is required.
View Audit 353624
Silver Lake Housing, Inc.
TX
Cash Management HUD Housing Programs Reporting
Audit Finding 2024-001: Condition: The tenant security deposit cash account was insufficient to cover the tenant security deposit liability. - Response: The reserve for replacement has ample funds to request reimbursements of qualified expenditures for the last two years to catch up on outstanding...
Audit Finding 2024-001: Condition: The tenant security deposit cash account was insufficient to cover the tenant security deposit liability. - Response: The reserve for replacement has ample funds to request reimbursements of qualified expenditures for the last two years to catch up on outstanding payables and fund the deficiency in the security deposit account. Management is going to request a Budget Based Rent increase for the property since the OCAF increases for the last few years to not keep up with the extraordinary escalation of operating costs of the last three years. Management believes that with these steps it will be able to return to its previous cash flow position. - Name and Title of contact person responsible for corrective action: - Linda Holder, Executive Director – Houston Housing Management Corporation - PO Box 1819 - Houston, TX 77002 - 713-526-9470
View Audit 353614
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